Tribunal held that the assessee had entrusted task of trading in shares to professionally managed Portfolio Management Services (PMS) to seize favourable market movements which gave an indication that assessee was engaged in business activity.  Large number of scrips were traded and period of holding at times was as short as few days. Accordingly the profit is assessable as business income being adventure in nature of trade. (AY. 2011-12, 2012- 13)